2025-05-15T08:06:24-05:00 2024-06-30 010494526 Baker Newman & Noyes 650 Elm Street Suite 302 Manchester NH 03101 990 2023-07-01 020222241 VNA Home Health and Hospice Services Inc VNAH 6036223781 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 Michael Turilli CFO 6036223781 2025-05-13 1 0 Connor Smart P02285543 6036262200 2025-05-13 2023 2025-03-06 01:10:19Z William G Baxter 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 14916097 0 X www.manchestervna.org X 1897 NH Advancing care at home through personal empowerment, compassion, and exceptional service. 14 11 135 55 0 0 484958 346290 14243429 14230934 315609 319698 0 0 15043996 14896922 0 0 0 0 12072705 11755824 0 0 0 3382816 3520126 15455521 15275950 -411525 -379028 14376788 17088433 2457411 4644445 11919377 12443988 We are dedicated to advancing care at home through personal empowerment, compassion, and exceptional service. 0 0 13420104 0 14230934 VNA Home Health and Hospice Services provides acute home health care, hospice, community health promotion, and prenatal and post-partum services to patients who can be cared for at home. 13420104 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 26 0 1 135 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X Michael Turilli CFO 6036223781 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 William G Baxter President & CEO 1.00 48.00 X X 0 1787964 206206 Linda Kornfeld MD Secretary/Trustee 1.00 42.00 X X 0 269466 18179 Rachel Chaddock Elliot VNA Executive Director 1.00 42.00 X X 0 293740 8085 Consuelo Alvarez MD Trustee (end 4/2024) 1.00 42.00 X 0 288801 17250 Ryan Cashin Trustee (start 4/2024) 1.00 2.00 X 0 0 0 John Clayton Trustee (end 4/2024) 1.00 2.00 X 0 0 0 Sheila Evjy Trustee 1.00 2.00 X 0 0 0 Charles Goodwin Trustee 1.00 5.00 X 0 0 0 Dorothy Kelley Trustee 1.00 2.00 X 0 0 0 Michelle Lambert Trustee (start 4/2024) 1.00 2.00 X 0 0 0 Elaine Michaud Trustee 1.00 2.00 X 0 0 0 Pamela Preston Trustee 1.00 2.00 X 0 0 0 Owen Scollan Trustee 1.00 2.00 X 0 0 0 Sean Doherty Treasurer (end 4/24); Chair/Trustee 1.00 2.00 X X 0 0 0 Terry Pfaff Chair/Trustee (end 4/2024) 1.00 2.00 X X 0 0 0 Sheila Lambert Vice Chair/Trustee 1.00 2.00 X X 0 0 0 Debra Achramowicz Treasurer/Trustee 1.00 2.00 X X 0 0 0 Maureen McKeon O'Reilly Secretary/Trustee (end 4/2024) 1.00 2.00 X X 0 0 0 Michael Turilli SVP/CFO, SolutionHealth 1.00 48.00 X 0 597609 110268 Alicia Lussier RN 40.00 0.00 X 148066 0 27087 Barbara Feloney MSN/RN/CCTM; Dir. Comm. Relations 40.00 0.00 X 144835 0 14219 Lori Wilkinson RN 40.00 0.00 X 142667 0 19795 Henry Beaudry Case Manager 40.00 0.00 X 137224 0 13668 Karen Scanlon RN 40.00 0.00 X 139875 0 23426 712667 3237580 458183 30 0 1 0 VNA of Manchester and S NH 1070 Holt Ave 1 Ste 2100 Manchester NH 03109 Management services 1842326 Aya Healthcare 5930 Cornerstone Center W San Diego CA 92121 Nursing locums agency 209562 Cardinal Health 7000 Cardinal Place Dublin OH 43017 Healthcare solutions 147324 3 1828 344462 346290 Patient services 621610 14079123 14079123 Other medical services 621610 151811 151811 14230934 307653 307653 31220 19175 12045 12045 12045 14896922 14230934 0 319698 9444481 9444481 129039 129039 1519662 1519662 662642 662642 1842326 1842326 3358 3358 10162 10162 317455 317455 29380 29380 1277098 1277098 6570 6570 8948 8948 1036 1036 4521 4521 Provision for bad debt 19272 19272 15275950 13420104 1855846 0 3477815 3283443 19989 1351735 1800625 65692 86975 319931 319931 4520 0 9453761 10677180 3276 1240210 14376788 17088433 1426013 2704363 206722 154671 824676 1785411 2457411 4644445 X 11421476 11946087 497901 497901 11919377 12443988 14376788 17088433 X -379028 917276 -13637 X X 0 1 X 1 1 1 X 1413945 579609 622235 484958 346290 3447037 15903348 15366981 15004717 14243429 14230934 74749409 17317293 15946590 15626952 14728387 14577224 78196446 0 0 0 78196446 163082 876862 101029 156194 307653 1604820 163082 876862 101029 156194 307653 1604820 17480375 16823452 15727981 14884581 14884877 79801266 0.97990 0.97800 0.02010 0.02200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 3358 0 0 0 3358 0 Part II-B, Line 1: A portion of dues paid to the National Association of Home Care & Hospice and to Healthcare, Hospice & Palliative Care Alliance of New Hampshire was used for lobbying. 610851 77022 687873 577178 33673 610851 632716 -55538 577178 529600 103116 632716 526848 2752 529600 0.00000 1.00000 0.00000 0 1 1 319931 319931 0 0 Due from affiliates 1240210 1240210 Due to affiliates 1483578 Accrued pension liability 265890 Federal income tax payable 35943 1785411 X Part V, Line 4: Investments whose principal balance is held in perpetuity the income of which is to be used to further the organization's exempt purpose. Part X, Line 2: The System and all related entities, with the exception of Elliot Health System Holdings, Inc. and Subsidiaries, are not-for-profit corporations as described in Section 501(c)(3) of the Internal Revenue Code and are exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. Management evaluated the System's tax positions and concluded the System has maintained its tax-exempt status, does not have any significant unrelated business income and had taken no uncertain tax positions that require adjustment to the consolidated financial statements. Elliot Health System Holdings, Inc. is a holding company and its subsidiaries are for-profit companies subject to federal and state taxation. Income taxes are recorded based upon the asset and liability method. 0 1 0 0 0 0 0 1 0 William G Baxter President & CEO 0 841445 0 234988 0 711531 0 168887 0 37319 0 1994170 0 652089 Michael Turilli SVP/CFO, SolutionHealth 0 491010 0 102300 0 4299 0 83285 0 26983 0 707877 0 0 Consuelo Alvarez MD Trustee (end 4/2024) 0 258502 0 6300 0 23999 0 4193 0 13057 0 306051 0 0 Rachel Chaddock Elliot VNA Executive Director 0 252927 0 37064 0 3749 0 4854 0 3231 0 301825 0 0 Linda Kornfeld MD Secretary/Trustee 0 247431 0 0 0 22035 0 4625 0 13554 0 287645 0 0 Alicia Lussier RN 136738 0 11152 0 176 0 2959 0 24128 0 175153 0 0 0 Karen Scanlon RN 134507 0 5213 0 155 0 2657 0 20769 0 163301 0 0 0 Lori Wilkinson RN 135091 0 7126 0 450 0 8404 0 11391 0 162462 0 0 0 Barbara Feloney MSN/RN/CCTM; Dir. Comm. Relations 132184 0 12251 0 400 0 2784 0 11435 0 159054 0 0 0 Henry Beaudry Case Manager 131233 0 5546 0 445 0 2617 0 11051 0 150892 0 0 0 Part I, Line 3 The Organization's President and CEO is compensated by a related organization, The Elliot Hospital of the City of Manchester. The Hospital uses the Compensation Committee of its Board of Trustees to retain independent compensation consultants to evaluate the total compensation of the President and CEO and their executive direct reports. The consultants utilize independent market data reflecting comparable benchmarks from like organizations. Recommendations of the consultant, covering total compensation, are reviewed and approved by the Compensation Committee of the Hospital's Board of Trustees. The Compensation Committee retains minutes of its meetings. The Compensation Committee is comprised of Hospital Board members who are independent and have no conflicts of interest. An independent consulting firm is also retained by the organization to review the compensation of the other officers and key employees. The consultants utilize independent market data reflecting comparable benchmarks from like organizations and this information is presented to the President and CEO for review and approval. Part I, Line 4b The Elliot Health System and SolutionHealth, the parent-organization of the System, maintain 457(f) deferred compensation plans. The following individuals, each of whom qualify as either an officer, director, trustee, key employee, or highest compensated employee on this Form 990, Part VII, received contributions to their 457(f) deferred compensation plans during the 2023 calendar year as follows: - William G. Baxter: $162,287 - Michael Turilli: $80,692 These amounts have been reported within the named individuals' deferred compensation figures as shown on this Schedule J, Part II, Column C. Additionally, Mr. Baxter took taxable distributions from his 457(f) plan during the 2023 calendar year in the amount of $689,747. Such amounts have been included within "Other Compensation" as reported on this Schedule J, Part II, Column B(iii). Furthermore, as such distributions relate to and have been paid from previous tax year 457(f) plan deferrals, $652,089 of the 2023 taxable distributions have also been reported as Prior Compensation, as shown on this Schedule J, Part II, Column F. The System historically maintained a defined benefit pension plan for certain employees, the Elliot Health System Pension Plan (the Plan). Effective July 1, 2006, the Plan was amended to close the Plan to employees hired after June 30, 2006. Eligible employees hired prior to July 1, 2006 are grandfathered under the Plan and will continue to accrue benefits as long as they remain at a participating System entity and in an eligible status. The System's funding policy is to contribute amounts to the Plan sufficient to meet minimum funding requirements set forth in the Employee Retirement Income Security Act of 1974, plus such additional amounts as might be determined to be appropriate from time to time. The Plan is intended to constitute a plan described in Section 414(k) of the Internal Revenue Code, under which benefits derived from employer contributions are based on the separate account balances of participants in addition to the defined benefits under the Plan. In calendar year 2023, no officers or other employees of Elliot Hospital received defined contributions under the now-closed 414(K) plan. Additionally, there were no defined benefit accrual adjustments for any of the Organization's listed individuals for the 2023 calendar year. Part I, Line 7 The Organization has adopted an incentive pay program that provides designated management employees an opportunity to earn a designated percentage of salary based on the achievement of a number of critical Board Designated Goals. These goals are established annually by the management team with final approval by the independent Compensation Committee of the Board of Trustees with assistance from an independent national compensation consulting firm. The incentive award payments under the plan are considered by the compensation consultant and presented to and approved by the Compensation Committee of the Board of Trustees. Form 990, Part VI, Section A, line 6 The sole member of VNA Home Health and Hospice Services is Elliot Health System, a New Hampshire nonprofit corporation. Form 990, Part VI, Section A, line 7a Elliot Health System, the sole member of the filing organization, has the power to appoint at least nine (9) members of the Board of Trustees. All other Trustees elected are subject to the ratification of the Elliot Health System Board. Form 990, Part VI, Section A, line 7b Elliot Health System, the sole member of the filing organization, has the power to remove trustees of VNA Home Health and Hospice Services, approve the compensation of organization officers, approve and ratify changes to the filing organization's bylaws, approve the annual budget and strategic plan, and approve the sale or transfer of any asset over $500,000 in value, as well as any other powers that may be set forth in the filing organization's bylaws. Form 990, Part VI, Section B, line 11b The completed Form 990 is presented to the full Board prior to filing. Board members can review the draft and bring any questions forward for discussion prior to filing. Form 990, Part VI, Section B, line 12c Officers, directors, and key employees are required annually to sign a conflict of interest form which requires reporting any potential conflict of interest arrangements with the organization. Form 990, Part VI, Section B, line 15 The Organization's officers and key employees are compensated by a related organization, The Elliot Hospital of the City of Manchester. The Hospital uses the Compensation Committee of its Board of Trustees to retain independent compensation consultants to evaluate the total compensation of the President and CEO and their executive direct reports. The consultants utilize independent market data reflecting comparable benchmarks from like organizations. Recommendations of the consultant, covering total compensation, are reviewed and approved by the Compensation Committee of the Hospital's Board of Trustees. The Compensation Committee retains minutes of its meetings. The Compensation Committee is comprised of Hospital Board members who are independent and have no conflicts of interest. An independent consulting firm is also retained by the organization to review the compensation of the other officers and key employees. The consultants utilize independent market data reflecting comparable benchmarks from like organizations and this information is presented to the President and CEO for review and approval. Form 990, Part VI, Section C, line 19 Each of these documents is filed with the New Hampshire Secretary of State and is available upon request. Form 990, Part XI, line 9: Pension liability adjustment -41,388. Net periodic pension gain, net of service costs 30,390. Due to/from accounts attributed to related organization -2,639. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. Elliot Health System 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020509911 Management NH 501(c)(3) Line 12b, II SolutionHealth 0 Elliot Health System Professional & General LIT 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 016217452 Insurance Trust NH 501(c)(3) Line 12a, I Elliot Hospital 0 Elliot Hospital 1 Elliot Way Manchester NH 03103 020232673 Medical Services NH 501(c)(3) Line 3 Elliot Health System 0 Elliot Hospital Associates 1 Elliot Way Manchester NH 031033599 026006214 Auxiliary NH 501(c)(3) Line 12d, III-O N/A 0 Elliot Physician Network 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020509589 Physician Services NH 501(c)(3) Line 3 Elliot Hospital 0 Elliot Professional Services Network 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 331003630 Physician Services NH 501(c)(3) Line 10 Elliot Hospital 0 Foundation Medical Partners Inc 8 Prospect Street Nashua NH 03060 020456218 Physician Services NH 501(c)(3) Line 10 Southern New Hampshire Health System 0 Home Health and Hospice Care 7 Executive Park Drive Merrimack NH 03054 237331452 Home Care and Hospice NH 501(c)(3) Line 7 SolutionHealth 0 Legacy Trust of Southern New Hampshire Health Inc 8 Prospect Street Nashua NH 03060 844779887 Fundraising NH 501(c)(3) Line 7 Southern New Hampshire Health System 0 Mary and John Elliot Charitable Foundation 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020512229 Fundraising NH 501(c)(3) Line 7 Elliot Health System 0 SolutionHealth 360 Route 101 Unit 8 Manchester NH 03110 830741190 Supporting Organization NH 501(c)(3) Line 12a, I N/A 0 Southern New Hampshire Health System 8 Prospect Street Nashua NH 03060 020509221 Medical Services NH 501(c)(3) Line 12b, II SolutionHealth 0 Southern New Hampshire Medical Center 8 Prospect Street Nashua NH 03060 020483054 Medical Services NH 501(c)(3) Line 3 Southern New Hampshire Health System 0 The Surgery Center of Greater Nashua 10 Prospect Street Nashua NH 03060 461084049 Medical Services NH 501(c)(3) Line 3 Southern New Hampshire Health System 0 VNA of Manchester & Southern NH Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020395296 VNA Holding Company NH 501(c)(3) Line 12b, II Elliot Health System 0 VNA Personal Services Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020395295 Private Health and Homemaker Services NH 501(c)(3) Line 10 Elliot Health System 0 Elliot Common Trust Fund LLC One Elliot Way Manchester NH 03103 203653624 Investments NH Elliot Hospital Excluded 180842 10149059 0 0 0.06250 Elliot Health System Holdings & Subsidiaries 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020512224 Management NH N/A C 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 0 0